Section 41 in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
41.
(1)In the case of non-payment of octroi duty legally due on demand by any officer or official of the Octroi Department authorised in this behalf by the Municipal Commissioner, such officer or official may seize any goods on which the octroi duty is chargeable which are in his opinion of sufficient value to satisfy the demand together with the expenses incidental to the seizure, detention and eventual, sale, if necessary, of such goods or part thereof and may detain the same. He shall thereupon give the person in possession of the said goods a list of the property seized together with a written notice.(2)When any property seized is subject to speedy decay, or when the expenses of keeping it together with the amount of octroi duty chargeable is likely to exceed its value the officer or official seizing such property may inform the person in whose possession it was, that it will be sold by public auction at once and shall sell it or cause it to be sold accordingly unless the amount of octroi duty demanded and the expenses incidental to the seizure are paid.(3)In case the person from whose possession the property is seized pays the octroi duty due together with all the incidental charges to the auctioning authority before the auction is complete the property shall be returned to him.(4)If no such octroi duty is tendered is made the property seized may be sold by public auction. In case the estimated value of such property is Rs. 200 or more such sale shall be confirmed by the Municipal Commissioner.(5)After deducting the amount of octroi duty due thereon and the expenses incidental to the seizures, detention and sale of such property the surplus shall be forthwith credited to the Corporation Funds and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application within three years from the date of notice given under this rule, the surplus amount shall be refunded to him by the Municipal Commissioner. Any such surplus not so claimed shall be the property of the Corporation.(6)The expense incidental to the seizure of any property under this rule shall be determined in such manner as the Municipal Commissioner may specify in this behalf, but shall not in any cause exceed ten per cent of the amount of octroi duty payable.
